Solar Energy Provisions in the American Recovery and Reinvestment Act of 2009, as reported by the Solar Energy Industries Association (www.seia.org) Qualified Energy Conservation Bonds: Authorizes $2.4 billion in bonds to finance State, municipal and tribal government programs to reduce greenhouse gas emissions. Electric Transmission Infrastructure: Allows Western Area Power and Bonneville Power Administrations to borrow funds (up to $3.25 billion each) to construct or finance transmission lines. House version directs the DOE to include analysis of renewable energy sources, including solar, in its 2009 National Electric Transmission Congestion Study. Solar for Schools: Appropriates $20 billion (Senate and House differ somewhat in directed funding levels) in grants for public schools and institutions of higher education to renovate facilities, including installation of solar energy systems. (H.R. 1, Senate version has $20.5 billion.) Green Collar Jobs: Appropriates $500 million ($250 million in Senate version) to fund job training programs in energy efficiency and renewable energy. Also appropriates $300 million ($160 million in Senate version) for rehabilitation and construction projects on Job Corps Centers, including energy efficiency and renewable energy. Smart Grid: Provides 50 percent reimbursement to electric utilities that carry out smart‐grid demonstration projects. Solar for the Military: Appropriates $350 million for DOD research, development, testing and evaluation of projects to improve energy generation and transmission. Senate version appropriates $200 million, an additional $494 million for Navy and Marine Corps facilities, and further specifies that funds are for use by operational forces and military installations, including solar demonstrations. Remedy for AMT and R&D Credits in Lieu of Bonus Depreciation: Senate version allows a taxpayer in a loss position to use the bonus depreciation. Solar Water Treatment Plants: Appropriates $2.4 billion in grants that could be used to put solar on wastewater treatment plants. Senate version allocates less than $2 billion.